Using an ITIN? How the PATH Act May Affect Its Expiration Date
You don't have to know how to check if your ITIN is expired because the IRS will notify you when it's about to expire. If you haven't used your ITIN to file a federal tax return for three consecutive years, you'll need to renew it. Here's what you need to know about ITIN expiration dates, how to renew your ITIN, and how to avoid an expired ITIN.
Key Takeaways
- Your ITIN will typically expire if it hasn't been used on a federal tax return at least once in three consecutive years.
- The IRS sends letters to ITIN holders to notify them of the impending expiration.
- Include IRS Form W-7 with your tax return to renew your ITIN.
- File your tax return on time with or without your ITIN renewal. The IRS will accept your tax return without your ITIN, but its processing may be delayed.
The Three-Year Rule
You have three consecutive years to use your ITIN at least once on a federal tax return—as a filer or as a dependent—before it expires due to nonuse.
For example, if you applied for and received your ITIN in 2021 and used it to file 2021 federal taxes, but did not use it to file your 2022, 2023, or 2024 federal income taxes, your ITIN would expire on the final day of the third consecutive year (in this case, December 31, 2024).
This three-year rule of expiration for nonuse affects ITINs regardless of when they were issued.
TurboTax Tip:
File your tax return on time with or without your ITIN renewal. The IRS will accept your tax return without your ITIN, but its processing may be delayed.
Rules for ITINs Issued Before 2013
Older ITINs expire on a rolling basis over the next few years, depending on when they were issued even if they were used to file taxes within the past three years. Here's the expiration schedule for ITINs issued before 2013:
- An ITIN has nine digits and is formatted: 9XX-XX-XXXX.
ITINs with middle digits (the fourth and fifth positions) 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, or 88 have expired.
In addition, ITINs with middle digits 90, 91, 92, 94, 95, 96, 97, 98, or 99, have expired if they were assigned before 2013 unless they have since been renewed.
The IRS sends letters to ITIN holders to notify them of the impending expiration. IRS Form W-7 applications, including renewals, must be filed with a federal tax return unless you meet an exception to the tax filing requirement.
Renew your ITIN if necessary. If you do not renew an expiring or expired ITIN, the IRS can still accept your tax return, but it may delay processing it, which can impact when you get your tax refund. Expiration can also delay tax credits owed to you, such as the Child Tax Credit and the American Opportunity Tax Credit.
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